Aliyu Mukhtar and Associates

Aliyu Mukhtar and Associates Contact information, map and directions, contact form, opening hours, services, ratings, photos, videos and announcements from Aliyu Mukhtar and Associates, Property lawyer, Suite no. 25 Capital Plaza Kawo Kaduna, Kaduna.

Aliyu Mukhtar and Associates is a legal services firm that has professionals Legal Practitioners, Tax , insolvency , property and corporate consultants for your business progress.

31/01/2026
28/12/2024

*The VAT Reforms Under The Tax Reform Bills: Separating Fiction From Facts*

_By Abdulrahman Yusuf Muhammad, ACArb, ACTI._

_In the same vein, the turnover threshold for small companies for income tax liability has been increased to fifty million Thus, companies with a turnover of fifty million are exempted from paying income tax. Under the extant tax regime, the minimum threshold is twenty-five million. Also, the company’s income tax rate will regress gradually from the present 30% to 27.5% in 2025 to end at 25% by 2026._

WhatsApp /+234 8068191709 Join Our WhatsApp Channels whatsapp.com/channel/0029Va5ZqpX0VycLPv9r9W1V

https://thenigerialawyer.com/the-vat-reforms-under-the-tax-reform-bills-separating-fiction-from-facts/

30/12/2023

GET YOUR BUSINESS LEGAL AND CERTIFIED
Picking a brand name for your business or printing business cards , flyers and signboards is all nice for your business but that name is legally yours untill you get it registered with CAC
Registrating your business with CAC opens you to so many opportunities like
*Makes your business fully legal and certified
* Gives your business a professional image
* Gives you access to take loans and get financial assistance from investors
*Give you access to get a account from the bank that contains your very own business name
And so much
Our corporate services includes :
1. CAC Registration, be it registration of business name , company, clubs , association, NGO, churches, co-operative, schools and do much more
2. TIN Registration
3. Scuml Registration
4. Newspaper publication
5. Change of name
6. Company seal
7. Trademark Registration
8. Upgrade from business name to limited
9. Filling of CAC annual return
10. Retrieve lost CAC document
Etc...

25/12/2023

ON SERVICE OF COURT PROCESSES - SUPREME COURT ADOPTS “A NEW POSITION”:
Service of court process by a bailiff on a third party, who eventually gives it to a party to an action constitutes proper “personal service.”

*Akande vs Jegede* (2022) 14 NWLR (Pt.1849) 125 at 162 paras C-H, decided in May 2022.

The Supreme Court of Nigeria held that service of court process by a bailiff on a third party, who eventually gives it to a party to an action constitutes proper “personal service.”

Ruling on this point, their lordships held that:

"Where a party to an action was not personally served by a bailiff of court but receives a process from a third party who had earlier been served with the process by a bailiff, such service by the third party is still deemed to be personal service notwithstanding the absence of personal service from a bailiff. In this case, the non-compliance with the rules of court as to service of originating processes was at the instance and mistake of the court sheriffs when the 3rd respondent’s employee held out to the sheriffs that she was authorized by the 2nd and 4th respondents to accept processes on their behalf. [*Panache Communication Ltd. v. Aikhomu* (1994) 2 NWLR (Pt. 327) 420 referred to.] (P. 162, paras. C-G)."

This decision has overruled the technical position in *Emeka v Okoroafor* (2017) LPELR-41738(SC) where the Supreme Court held that although the defendant was served, served at an address different from the one ordered by the court was invalid.

“service of process on the defendant at No.5 Mbanano Street, Independence Layout, Enugu, instead of Evangel House, Plot R8, Ozubulu Street, Independence Layout, Enugu was invalid.”

13/12/2023

No company has been struck off yet. All CAC did is to generate a list of companies that would be struck off on the 1st of January 2023.

However, if your company or clients company is on that list what you should do is proceed to pay annual returns, then write to CAC attaching proof of payment to remove the name of your company from the list of those to be struck off.

13/02/2022

Locus classicus

*CAN A CERTIFICATE OF OCCUPANCY LEGALIZE AN ILLEGAL PROPERTY ACQUISITION?*

The position of the law is that an illegal property acquisition CANNOT be cured by obtaining a Certificate of Occupancy (CofO) on the property. If you acquire a CofO on an improperly or illegally acquired land, the exercise is fruitless and the CofO is worthless.

This was what the Nigerian Supreme Court said in the recent case of DR. ATIKU ADERONPE v. ALHAJA SOBALAJE ELERAN & ORS. [2019] 4 NWLR Pt. 1661 Pg. 11-12 where the Court, Per Ejembi Eko, JSC said that:

"In keeping with the provisions of Section 9 (1) (c) of the Land Use Act, 1978, there must have been an entitlement to a statutory right of occupancy before a certificate can be given as evidence of such right. Stated differently, when there is no right and a certificate is issued, such certificate as in the case in hand is not worth even the paper it is written on. I place reliance on the cases of Olohunde v Adeyoju (2000) 10 NWLR (Pt. 676) 562 at 587-588; Ogunleye v Oni (1990) 2 NWLR (Pt. 35) 745 at 780."

Therefore, it is pertinent to do your due diligence before acquiring a property in the first place. After proper acquisition, you can then proceed to obtain your Certificate of Occupancy or Governor's Consent as the case may be.

Address

Suite No. 25 Capital Plaza Kawo Kaduna
Kaduna
800211

Opening Hours

Monday 09:00 - 17:00
Tuesday 09:00 - 17:00
Wednesday 09:00 - 17:00
Thursday 09:00 - 17:00
Friday 09:00 - 17:00

Telephone

+2347061345080

Website

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